Utah Code § 59-14-804 — Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device. (Superseded 7/1/2026)

Superseded 7/1/2026
59-14-804.
Taxation of electronic cigarette substance, prefilled electronic cigarette, alternative nicotine product, nontherapeutic nicotine device substance, and prefilled nontherapeutic nicotine device.
(1)
(a)
Beginning on July 1, 2020, a tax is imposed upon the following:
(i)
an electronic cigarette substance; and
(ii)
a prefilled electronic cigarette.
(b)
Beginning on July 1, 2021, a tax is imposed upon the following:
(i)
a nontherapeutic nicotine device substance; and
(ii)
a prefilled nontherapeutic nicotine device.
(c)
Beginning on July 1, 2021, a tax is imposed upon an alternative nicotine product.
(2)
(a)
The amount of tax imposed under Subsections (1)(a) and (b) is .56 multiplied by the manufacturer's sales price.
(b)
(i)
The tax under Subsection (1)(c) on an alternative nicotine product is imposed:
(A)
at a rate of $1.83 per ounce; and
(B)
on the basis of the net weight of the alternative nicotine product as listed by the manufacturer.
(ii)
If the net weight of the alternative nicotine product is in a quantity that is a fractional part of one ounce, a proportionate amount of the tax described in Subsection (2)(b)(i)(A) is imposed:
(A)
on that fractional part of one ounce; and
(B)
in accordance with rules made by the commission in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3)
If a product is sold in the same package as a product that is taxed under Subsection (1), the tax described in Subsection (2) shall apply to the wholesale manufacturer's sale price of the entire packaged product.
(4)
(a)
A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall pay the tax levied under Subsection (1) at the time that an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device is first received in the state.
(b)
A manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user may not resell an electronic cigarette substance, a prefilled electronic cigarette, an alternative nicotine product, a nontherapeutic nicotine device substance, or a prefilled nontherapeutic nicotine device to another distributor, another retailer, or a consumer before paying the tax levied under Subsection (1).
(5)
(a)
The manufacturer, jobber, distributor, wholesaler, retailer, consumer, or user shall remit the taxes collected in accordance with this section to the commission.
(b)
The commission shall deposit revenues generated by the tax imposed by this section into the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account created in Section 59-14-807.